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Miami - Dade County |
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Code of Ordinances |
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Chapter 8A. BUSINESS REGULATIONS |
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Article IX. LOCAL BUSINESS TAX RECEIPT |
§ 8A-198. Electric power plants, gas plants and community television antenna companies.
(1)
Every person engaged in the business of furnishing electric power, gas or community television antenna service in Miami-Dade County for profit shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1 if not a utility franchised by the County for which franchise fee is paid.
(2)
Municipal corporations which own and operate their own electric power plant or gas plant shall not be subject to the above local business taxes.
(3)
Every person engaged in the business of furnishing electric power, gas or community television antenna service in Miami-Dade County for a profit shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1 if a utility franchised by the County for which a franchise fee is paid.
(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 80-91, § 11, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 16, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)